THE ROLE OF INTERNAL CONTROL INTEGRATION IN ENHANCING ORGANIZATIONAL PERFORMANCE

Abstract

Enhancement of internal control is a relevant and ongoing process in organizational performance. This process involves the systematic design, application and monitoring of an organization’s internal control measures to achieve its objectives, minimize errors and financial losses as well as to comply with legal requirements. Enhanced integration of internal control into the efficiency of organizational performance not only helps to identify and control risks, but also ensures the efficient use of resources, improves the quality of performance processes and promotes the responsibility and integrity of employees. The aim of this study is to analyze how the internal control integration contributes to the improvement of organizational performance and to identify success factors and areas for improvement. The study results reveal that most employees are actively involved in the processes of internal control, but some of them lack information or a clear understanding of these processes. This points to the need for enhanced communication and training to improve staff understanding of their roles and responsibilities. Although the organization has a clear structure, there is a lack of information on its meaning and principles of ethics. In addition, there are weaknesses in communication and a lack of focus on strategic aspects. The study shows that clearer dissemination of communication on internal procedures, control procedures and the use of technology needs to be ensured to achieve greater efficiency and transparency. The study provides valuable insights into the impact of internal control system integration on the efficiency, transparency and competitiveness of organizational performance. It contributes to the optimization of control processes and to the development of scientific knowledge on internal control.